T.C. Memo. 2001-105
UNITED STATES TAX COURT
MORTIMER Z. LANDSBERG, PROPRIETOR, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 10468-99. Filed May 2, 2001.
Mortimer Z. Landsberg, pro se.
Wendy K. Abkin, for respondent.
MEMORANDUM OPINION
CARLUZZO, Special Trial Judge: Respondent determined a
deficiency of $2,719 in petitioner’s 1995 Federal income tax.
The issue for decision is whether petitioner’s 1995 net
earnings from self-employment and self-employment tax are
computed with reference to California’s community property laws.
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